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Oregon Revised Statutes

Or. Rev. Stat. § 308A.306 (2026)

Application for open space use assessment; contents of application; filing; reapplication

✓ current as of May 2026
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      308A.306 Application for open space use assessment; contents of application; filing; reapplication. An owner of land desiring current open space use assessment under ORS 308A.300 to 308A.330 shall make application to the county assessor upon forms prepared by the Department of Revenue and supplied by the county assessor. The owner shall describe the land for which classification is requested, the current open space use or uses of the land, and shall designate the paragraph of ORS 308A.300 (1) under which each such use falls. The application shall include such other information as is reasonably necessary to properly classify an area of land under ORS 308A.300 to 308A.330 with a verification of the truth thereof. Applications shall be made to the county assessor during the calendar year preceding the first assessment year for which such classification is requested. If the ownership of all property included in the application remains unchanged, a new application is not required after the first year for which application was made and approved. [Formerly 308.750]

Notes of Decisions
Cited in 2 cases (2 in the last 5 years), 2021–2021 · leading case: River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021).
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River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). “, ORS 308A.306 (requiring taxpayer to apply for classification during the calendar year preceding “the first assessment year for which such classification is requested” (emphasis added)); ORS 308A.”
Swanek v. Lane Cnty. Assessor (Or. T.C. 2021). “ORS 308A.306 (open space); ORS 308A.424 (wildlife habitat); ORS 308A.”
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